The Dutch government has published a guidance document on the application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), including a brief description of what the MLI is, how the MLI works, and when the MLI applies. In this respect, the guidance includes a table listing the tax treaties (24 treaties) for which the MLI is effective and the date from which the MLI can be applied by the Netherlands for withholding taxes and other taxes (not for MAP and arbitration). The date of application by the treaty partner may...